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2024-12-31-accounts

Charity Registration number 1139970

FRIENDS OF DORSET COUNTY HOSPITAL

(Charitable Incorporated Organisation) ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

P.J.Kent FCPFA Honorary Treasurer

FRIENDS OF DORSET COUNTY HOSPITAL

CONTENTS

Reference and Administrative Details ………………………………………………………… 2
Trustees’ Annual Report………………………………………………………………………… 3 to 5
Independent Examiner’s Report………………………………………………………………. 6
Statement of Financial Activity………………………………………………………………… 7
Balance Sheet as at 31 December 2024…………………………………………………….. 8
Notes to the Financial Statements……………………………………………………………. 9 to 15

1

FRIENDS OF DORSET COUNTY HOSPITAL

REFERENCE AND ADMINISTRA TIVE DETAILS
Charity Name Friends of Dorset County Hospital
Charity Registration Number 1139970
Period of Financial Year 1 January 2024 - 31 December 2024
Principal Address Dorset County Hospital
Williams Avenue
Dorchester
Dorset
DT1 2JY
Governing Document Charitable Incorporated Organisation (CIO) Dated 22 April
2020
Trustees Mrs Barbara Purnell - Chairperson
Mrs Annette-Marie Kent - Vice-Chairperson
Mrs Jane Pearson - Secretary
Mr Paul Kent - Treasurer
Mrs Sharon Merritt
Mrs Karen Holt
Mr Keith Russell
Independent Examiner Spirare Ltd.
Mey House
Bridport Road
Poundbury
Dorchester
DT1 3QY
Bankers CAF Bank Ltd
25 Kings Hill Avenue
Kings Hill
West Malting
Kent
ME19 4TA

2

FRIENDS OF DORSET COUNTY HOSPITAL

TRUSTEES’ ANNUAL REPORT

Objectives and Activities

Objects and Aims

The objective of the Charity is to relieve sickness and to preserve the health of the patients of Dorset County Hospital and any other Hospital in West Dorset by providing or assisting in the provision of equipment, facilities and services.

The Friends ran a shop and ward trolley service until COVID-19 restrictions led to suspension of the trolley service in March 2020. The restrictions eventually led to closure of the shop as of 30 September 2022. In October 2023, at the request of the hospital, the Friends re-instated the ward trolley service run wholly on a voluntary basis during weekdays.

Other means of fundraising takes the form of donations, craft sales, pop-up shops and occasional legacies. In 2023, the Friends were successful in applying for grant funding in the sum of £5,000 from the Valentine Charitable Trust. These sources of funding have enabled the Charity to continue to donate gifts to the hospital. A summary of grants made in 2024 is set out in Note 6 to the Financial Statements.

The Charity is extremely grateful to the volunteers who continue to manage and operate its services.

The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

Financial Review

During the year, the Charity received income and endowments totalling £46,517 (2023 £22,331). This included donations and legacies amounting to £19,777 (2023 £12,984), trading activities amounting to £23,240 ( 2023 £6,934) and investment income amounting to £3,500 (2023 £2,413).

Total expenditure amounted to £45,750 (2023 £43,762), including expenditure of £12,347 (2023 £2,878) on raising funds, £31,690 (2023 £39,416) on charitable activities and £1,713 (2023 £1,468) on other expenditure.

This resulted in a net surplus for the year of £767 (2023 deficit of £21,431) leaving net charity funds of £144,200 of which £2,033 are held in restricted funds.

Policy on Reserves

The trustees consider it appropriate to hold sufficient free reserves to cover at least six months expenditure on trading activities and running costs, excluding donations to the hospital.

Whilst the total unrestricted funds at the year end exceed those required for this purpose, the trustees do not consider this level of unrestricted funds as excessive as they continue to invite requests for grant funding of hospital projects from the available surplus reserves.

Going Concern

3

FRIENDS OF DORSET COUNTY HOSPITAL

TRUSTEES’ ANNUAL REPORT (Cont’d)

Reinstatement of the ward trolley services has provided additional funds from trading activity and this together with other fundraising should enable the Charity to achieve its objectives.

Activities During the Year

In 2024 the Friends received donations totalling £19,777. It was also the first full year of running the Ward Trolley Service on weekdays only, since its reinstatement in October 2023. Profits from the trolley service together with fundraising from cakes sales, craft sales and a quiz night enabled the charity to approve a further £61,188 in requests for equipment or facilities from wards within Dorset County Hospital. These were:

Date Approved Department/Ward Details Estimated Cost
Feb 24 Healthcare Technology 20 x Memaflex Seat Cushion from NHSSC £1,080
Feb 24 Radiology, Outpatients, South
Walks
Simple Up Patient Lift for standing x-rays £11,405
Feb 24 Pulmonary Rehabilitation
Service. TherapyDept.
Assorted Dumbell Weights £101.75
May 24 Emergency Department Furnishing of relative rooms for intensive care unit
andED
£40,000
May 24 Maternity 60 Drawstring Jute bags £35.64
Jun 24 Elderly Care/Dementia Activity resources £1,830
Jun 24 Mary Anning Unit 10 x Radio CD Players £400
Jun 24 Children’s Centre Therapy equipment etc. £1,255.65
Aug 24 MSK Physiotherapy Exercise Bike £399
Aug 24 ENT Outpatients Table Top Handheld Welch Allyn Otoscope £400
Nov 24 Cardiac Care Ward & CCU Hairdryer £34.77
Nov 24 Stroke & Neuro Therapy Dept Tilt Table Straps £166.20
Nov 24 Hospital Charity Christmas Gifts for patients in hospital over
Christmas
£838.78
Dec 24 Outpatient Dept Keeper Pachpen Handheld Pachymeter £3,241.68
TOTAL £61,188.47

In addition, the Charity continued to provide Comfort Bags to patients who, after attending the Emergency Department, had been admitted unexpectedly to hospital. Around 800 Bags were delivered to patients free of charge during 2024 at a cost of £6,579 to the Charity. In July 2024, the Charity celebrated having delivered its 1,000th comfort bag.

The Friends regularly receive thanks from grateful patients as well as the occasional donation to express their gratitude.

“The emergency pack was very much needed. Thank you” (AV)

“Thank you for the timely comfort bag when I was in A & E overnight” (AD)

4

FRIENDS OF DORSET COUNTY HOSPITAL

TRUSTEES’ ANNUAL REPORT (Cont’d)

In October 2024, the Charity held a tea party for all volunteers to recognise the anniversary of reinstatement of the Ward Trolley Service and to thank them for their sterling work during the year.

Structure, Governance and Management

Nature of Governing Document

The Friends of Dorset County Hospital was established originally under a constitution dated 29 May 1957 and registered with the Charity Commission (reg. no. 283089) on 17 September 1981. On 28 May 2009, the name of the Charity was changed from ‘The League of Friends of the Dorchester Hospital’ to the Friends of Dorset County Hospital. A charitable company (no. CE021611) was established under articles of association and incorporated on 2 November 2010. On 1 January 2012, the activities of the original unincorporated charity and its net assets were transferred to the charitable company. On 22 April 2020, the Charity converted from a limited company to a Charitable Incorporated Organisation and the company was removed from the Companies House register.

Statement of Trustees Responsibilities

The trustees are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.

The law applicable to charities requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of the incoming resources and application of resources of the Charity for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the governance document. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the Trustees on 17 April 2025 and signed on their behalf by:

Mrs Barbara Purnell Chairperson, Friends of Dorset County Hospital

5

FRIENDS OF DORSET COUNTY HOSPITAL

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF THE FRIENDS OF DORSET COUNTY HOSPITAL

I report to the charity trustees on my examination of the accounts of The Friends of Dorset County Hospital for the year ended 31 December 2024, which are set out on pages 7 to 15.

Responsibilities and basis of report

As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached

6

FRIENDS OF DORSET COUNTY HOSPITAL

STATEMENT OF FINANCIAL ACTIVITY FOR THE YEAR ENDED 31 DECEMBER 2024

Unrestricted
Funds
Restricted
Funds
Total Funds
2024
Total Funds
2023
Note £ £ £ £
Income and Endowments from:
- Donations and Legacies
(Including Gift Aid)
2 19,777 0 19,777 12,984
- Other Trading Activities 23,240 0 23,240 6,934
- Investments 3 3,500 0 3,500 2,413
- Other Income 0 0 0 0
Total Income 46,517 0 46,517 22,331
Expenditure on:
- Raising Funds 4 12,347 0 12,347 2,878
- Charitable Activities 5 31,690 31,690 39,416
- Other Expenditure 6 1,713 1,713 1,468
Total Expenditure 45,750 0 45,750 43,762
Net Income/(Expenditure) before
transfers
767 0 767 (21,431)
Transfers
Gross transfers between funds 0 0 0 0
Net Movement in Funds 767 0 767 (21,431)
Reconciliation of Funds
Total Funds brought forward 141,420 2,033 143,453 164,884
Total Funds carried forward 16 142,187 2,033 144,220 143,453

All income and expenditure in 2024 derive from continuing activities.

The charity has no recognised gains or losses for the year other than the results shown above.

7

FRIENDS OF DORSET COUNTY HOSPITAL

BALANCE SHEET AS AT 31 DECEMBER 2024

2024 2023
Note £ £ £ £
Fixed Assets
- Tangible Assets 10 308 185
Current Assets
- Stocks 1,353 619
- Debtors 11 1,986 809
- Cash at Bank/In Hand 13 143,034 146,373 142,797 144,225
Current Liabilities
- Creditors 14 (2,461) (957)
Net Current Assets 143,912 143,268
Net Assets 144,220 143,453
Funds of the Charity (adjusted for
debtors and creditors)
- Restricted Funds 16 2,033 2,033
- Unrestricted Funds 16 142,187 141,420
Total Charity Funds 144,220 143,453

The financial statements on pages 7 to 8 were approved by the Trustees and authorised for issue on 17 April 2025 and signed on their behalf by:

Mrs Barbara Purnell Chair, Friends of Dorset County Hospital

8

FRIENDS OF DORSET COUNTY HOSPITAL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

1. Accounting policies

Summary of Significant Accounting Policies and Key Accounting Estimates

The principal accounting policies applied in preparation of these financial statements are set out below. These policies have been applied consistently to all the years presented unless otherwise stated.

Statement of Compliance

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

Basis of Preparation

Friends of Dorset County Hospital meets the definition of a public benefit entity under FRS 102. The accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant accounting policy notes.

The accounts are presented in £ sterling.

I ncome and Endowments

Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature, is recognised when the Charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.

Donations and Legacies

Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reasonably measured.

Expenditure

All expenditure is recognised as soon as there is a legal or constructive obligation committing the Charity to that expenditure, it is probable that settlement is required, and the amount can be measured reliably. All costs are allocated to the applicable expenditure headings that aggregate all similar costs related to that category.

Raising Funds

These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities.

Charitable Activities

Charitable Activities comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Grant Provisions

9

FRIENDS OF DORSET COUNTY HOSPITAL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 CONT’D

Provisions for grants are made when the intention to make a grant has been communicated to the recipient but there is uncertainty about either the timing of the grant or the amount of grant payable.

Governance Costs

Governance costs include the costs of preparation and examination of the statutory accounts, strategic management, the costs of trustee meetings and the costs of any legal advice to trustees on governance or constitutional matters.

Tangible Fixed Assets

Individual fixed assets costing £100 or more are initially recorded at cost.

Depreciation and Amortisation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over the expected useful economic life as follows:

Asset Class Depreciation method and rate Computer equipment 5 years straight line Other equipment, fixtures and fittings 20% reducing balance

Stock

Stock is valued at the lower of cost and estimated selling price less costs to complete and sell, after due regard for obsolete and slow moving stocks. Cost is determined using the first in first out (FIFO) method.

Going Concern

The trustees consider that there are no material uncertainties about the Charity’s long term ability to continue as a going concern, nor any significant areas of uncertainty that materially affect the carrying value of assets held by the Charity.

Taxation

The Charity is considered to pass the tests set out in Paragraph 1, Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable body for UK tax purposes. Accordingly, the charity is potentially exempt from taxation to the extent that such income or gains are applied exclusively to charitable purposes.

Exemption from preparing a cash flow statement

The charity opted to early adopt Bulletin 1 published on 2 February 2016 and have therefore not

Fund Structure

Unrestricted income funds are general funds that are available for use at the trustees’ discretion in furtherance of the objectives of the charity.

Designated funds are restricted funds set aside for specific purposes at the discretion of the trustees, in furtherance of the Charity’s objectives.

Restricted funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

10

FRIENDS OF DORSET COUNTY HOSPITAL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 CONT’D

2. Donations and Legacies

2. Donations and Legacies
Unrestricted
Funds
£
Restricted
Funds
£
Total Funds
2024
£
Total Funds
2023
£
Donations and Legacies
Companies, clubs and individuals
(including Gift Aid)
19,777 0 19,777 7,984
Grants Receivable
Trusts and Foundations 0 0 0 5,000
Total Voluntary Income 19,777 0 19,777 12,984

3. Investment Income

Account Unrestricted
Funds
£
Restricted
Funds
£
Total Funds
2024
£
Total Funds
2023
£
Interest Receivable on Bank Deposits:
CAF Bank Ltd 3,500
0
3,500
2,413
Total Int. Earned on Cash Deposits 3,500
0
3,500
2,413

4. Expenditure on Raising Funds

Unrestricted
Funds
£
Total Funds
2024
£
Total Funds
2023
£
a) Costs of Generating Donations and Legacies 419 419 421
b) Costs of Trading Activities; 0
- Cost of Goods Sold 11,851 11,851 2,403
- Wages And salaries - see note below 0 0 0
- Depreciation, amortisation and other similar costs - see note
7

77
77 54
Total Costs of Trading Activities 11,928 11,928 2,457
Total Expenditure on Raising Funds 12,347 12,347 2,878

Note: No employee received emoluments of more than £60,000 during the year.

11

FRIENDS OF DORSET COUNTY HOSPITAL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 CONT’D

5. Expenditure on Charitable Activities

Unrestricted
General
Funds
£

Unrestricted
Designated
Funds
£
Restricted
Funds
£
Total
Funds
2024
£

Total
Funds
2023
£
Grant Funding of Activities 0 31,182 0 31,182 37,216
Governance Costs - see Note 8 0 508 0 508 2,200
Total Expenditure on Charitable
Activities
0 31,690 0 31,690 39,416

6. Other Expenditure

6. Other Expenditure
Unrestricted
Funds
£
Total Funds
2024
£
Total Funds
2023
£
Other Resources Expended 1,713 1,713 1,468
Total Other Expenditure 1,713 1,713 1,468

7. Net Incoming/Outgoing Resources

7. Net Incoming/Outgoing Resources
Unrestricted
Funds
£
Total Funds
2024
£
Total Funds
2023
£
Loss on disposal of fxed assets 0 0 0
Depreciation of fxed assets 77 77 54
Total Incoming/Outgoing Resources 77 77 54

8. Independent Examiner’s Remuneration

8. Independent Examiner’s Remuneration
Unrestricted
Funds
£
Total Funds
2024
£
Total Funds
2023
£
Examination of Financial Statements 508 508 1,900
Other Fees to Examiners 0 0 300
Total Independent Examiner’s Fees 508 508 2,200

12

FRIENDS OF DORSET COUNTY HOSPITAL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 CONT’D

9. Trustees’ Remuneration and Expenses

No trustees received any remuneration or were reimbursed any expenses during the year.

10. Tangible Fixed Assets

10. Tangible Fixed Assets
Furniture and
equipment
£
Total
£
Cost:
As at 1 January 2024 2,101 2,101
Additions - iPhone 200 200
Disposals 0
As at 31 December 2024 2,301 2,301
Depreciation:
As at 1 January 2024 (1,916) (1,916)
Charge for the year (77) (77)
Eliminated on disposals 0
As at 31 December 2024 (1,993) (1,993)
Net book value:
As at 31 December 2024 308 308
As at 31 December 2023 185 185

11. Debtors

11. Debtors
2024
£
2023
£
243
620
1,523
0
220
189
HMRC - Gift Aid claims
Events - Quiz Night
Prepayments
Total Debtors 1,986
809

13

FRIENDS OF DORSET COUNTY HOSPITAL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 CONT’D

12. Taxation

The Charity is a registered charity and is therefore exempt from taxation.

13. Cash and Cash Equivalents

13. Cash and Cash Equivalents
2024
£
2023
£
300
300
6,592
9,837
136,142
132,660
Cash on Hand
Cash at bank
Short-term deposits
Total Cash as at 31 December 2024
14. Creditors
143,034
142,797
2024
£
2023
£
0
0
2,461
957
2,461
957
Trade Creditors
Accruals
Total Creditors

15. Related Parties

Controlling Entity

The charity is controlled by the Trustees. There were no related party transactions during the year.

14

FRIENDS OF DORSET COUNTY HOSPITAL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 CONT’D

16. Analysis of Funds

16. Analysis of Funds
2024 At 1 January
2024
£
Income
£
Expenditure
£
Transfers
£
At 31
December
2024
£
General Funds
Unrestricted 130,839 46,517 (14,060) (67,779) 95,517
Designated 10,581 0 (31,690) 67,779 46,670
Total Unrestricted Funds 141,420 46,517 (45,750) 0 142,187
Restricted Funds 2,033 0 0 2,033
Total Funds 2023 143,453 46,517 (45,750) 0 144,220
2023 At 1 January
2023
£
Income
£
Expenditure
£
Transfers
£
At 31
December
2023
£
General Funds
Unrestricted 125,128 22,331 (6,546) (10,074) 130,839
Designated 27,929 0 (27,422) 10,074 10,581
Total Unrestricted Funds 153,057 22,331 (33,968) 0 141,420
Restricted Funds 11,827 0 (9,794) 0 2,033
Total Funds 164,884 22,331 (43,762) 0 143,453

Purposes of Restricted Funds

A legacy from Mrs Hall was received in 2012 and is to be used for, or to contribute towards one specific project of permanent benefit to Dorset County Hospital. It was agreed by the trustees that that should be used to improve the dementia environment on the Barnes Ward.

Designated Funds

These represent grant applications that the trustees have already authorised but remain unspent as at the balance sheet date.

September 2025

15